Maria Girich, Researcher of International Best Practices Analysis Department at the Gaidar Institute, explained in a commentary for Kommersant the tax implications of digital tips transferred through platforms. She noted that there is no direct legal regulation in this area in Russia, and the taxation process depends on how the money is transferred.
If a client directly tips an employee, a waiter, for instance, such amounts are considered a gift and are not subject to personal income tax. However, according to the expert, the situation changes if the remuneration is transferred through a company or platform account.
"The Ministry of Finance emphasizes that in this case, the employer can deduct the commission for accepting tips under an agency agreement. If this approach is applied to platforms, taxi companies operating through platforms have the right to charge a commission on payments from drivers' tips," explained Maria Girich.
"If an employee works under a civil law contract, platforms can charge a commission on tips, acting as agents or commissioners," the expert added.